He makes it clear that believing that Allaah is a body (i.e. something that has size) is kufr and idolatry: I mean by “body” something with length, width and depth that prevents something else to exist where it exists….
So if it came to someone’s mind that Aļļaah is a body composed of limbs, then this person is an idol worshiper.
The reason is that all bodies are created, and to worship something created is kufr. After all, idol worship is kufr because the idol is created, and the idol is created because it is a body.
Hence, the one who worships a body is a kaafir by the consensus of the Muslim Nation, both the salaf and those later.
(IN A NUTSHELL)
Abuu Manşuur Al-Bagħdaadiy states about those who say that Aļļaah has a body, or that events happen in Him or His attributes (such as hearing or seeing one thing after another as they happen to creation) :
“All those who disagreed with them say that they are blasphemers, so in this respect they are the worst of all the deviant sects (‘Uşuulu-d-Diin, 338).”
He also commented: “By claiming that Aļļaah has events happen to Him, they ruined for themselves the proof of the monotheists which holds that bodies are creations since they have events in them. Based on this principle of theirs, they cannot prove that the world has a beginning, and thus they have no way of knowing the Creator of the world. Consequently, they are like all others who do not know Him (‘Uşuulu-d-Diin, 337-338).” (Ed. That is, they are idolaters.)
As-Subkiyy in his Tabaqaatu-sħ-Sħaafiˆiyyatu-l-Kubraa says regarding scripture texts that appear to be referring to bodily attributes:
“the saying of the mujassimah (anthropomorphists), worshipers of the idol, makes them always focus on ambiguous aayahs. (Ţabaqaat Asħ-Sħaafiˆiyyah Al-Kubraa, 5/192)“
This is a very strong takfiir, saying that they are in fact idolworshipers.
Al-Qurţubiyy (the famous mufassir) said in his book al-Asnaa, p. 193:
It is a duty for every accountable person to know that Allaah is attributed with absolute greatness [of status], and there is nothing greater than Him [in status]. Further, He is clear of any attribute that is bodily or related to having size, as He cleared Himself of that by His saying:
By this He informed us that He is Al-Kabiir, and the definitive particle “Al” indicates absoluteness. Then Allaah said “Al-Mutaˆaal” and by that He declared Himself clear of what makes bodies and bulky things great. [For] who believes that [Allaah has bodily greatness, i.e. in terms of shape or size] is likening Allaah to a body, and is an idolater.